All of the following are factors affecting direct versus indirect cost classification except: O a materiality of the cost Ob information technology's ability to trace costs in an economically feasible way Oc design of operations Od cost accuracy Which of the following statements about the direct/indirect cost classification is true? O a. Indirect costs are always traced. O b. The design of sales target affects the direct/indirect classification OC The direct/indirect classification depends on the cost control measures. Od Indirect costs are always allocated. Puritan Apparels is a clothing retailer Unit costs associated with one of its products, Product AHF 130, are as follows: Direct materials $110 Direct manufacturing labor 90 Variable manufacturing overhead 45 Fixed manufacturing overhead 33 Sales commissions (2% of sales) 10 Administrative salaries 28 Total $316 What are the direct variable manufacturing costs per unit associated with Product AHF 130? O a $200 ob $288 OG $245 Od $255 The East Company manufactures several different products Unit costs associated with Product ORD105 are as follows: Direct materials $92 Direct manufacturing labor 32 Variable manufacturing overhead 12 Fixed manufacturing overhead 32 Sales commissions (2% of sales) 26 Administrative salaries 6 Total $200 What is the percentage of the total variable costs per unit associated with Product ORDI05 with respect to total cost? Q 68% Ob 84% Oc81% od 71% Pederson Company reported the following: Manufacturing costs Units manufactured Units sold Beginning inventory $187,000 17,000 8,500 units sold for $20 per unit 3,400 units What is the manufacturing cost for the ending finished goods inventory? O a $238,000 Ob $130.900 Oc$37.400 Od $93,500